Bachelor of Business Administration (Honours) - Accounting, Audit and Information Technology

Description: This course covers an in-depth analysis of topics related to liabilities and shareholders' equity in accordance with generally accepted accounting principles (GAAP) as codified in CPA handbook. The course includes the current and long-term liabilities, shareholders' equity, complex financial instruments, pensions and other employee future benefits, income taxes, leases, calculation of earnings per share and the preparation of cash flow statements for more complex situations. Along with the integration of the International Financial Reporting Standards (IFRS) and their comparison with Accounting Standards for Private Enterprises (ASPE) for different topics, this course help to understand, prepare and use financial information by linking education with the 'real-world’ accounting environment.

• Hours: 70
• Credits: 5
• Pre-Requisites: ACCT71100
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This degree level course is a study of individual, group, and organizational behaviour in order to influence the way that people work together to achieve organizational goals. It will also consider cultural differences and how the effective use of best practices must be adapted in international settings. Topics include personality; values; perception; emotions and attitudes; motivation; group dynamics; decision-making; power and influence; conflict and negotiation; leadership; organizational structure, culture, and change.

• Hours: 42
• Credits: 3
• Pre-Requisites:
• CoRequisites:
• Estimated required text and/or learning resource costs: $97.00

Description: Effective communication is at the heart of any successful professional work environment. This course teaches students key aspects of communication: bridging the gap between oneself and others; using simple, direct, and correct language; using and citing sources; and editing and proofreading accurately. The focus will be on creating effective workplace documents such as letters, memos, proposals, abstract, summaries, and reports. Students will combine informative and persuasive communication skills to create these documents and to develop and deliver oral presentations.

• Hours: 42
• Credits: 3
• Pre-Requisites: ENGL71000
• CoRequisites:
• Estimated required text and/or learning resource costs: No cost.

Description: This course introduces students to the role, structure, and use of information systems in managerial and financial contexts. Students will learn management strategies necessary for effective management of IT implementations. Topics include information technology concepts, the role of information systems in business, systems development, and the societal impact of information systems.

• Hours: 42
• Credits: 3
• Pre-Requisites:
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This business statistics course covers simple descriptive statistics, probability and the binomial and normal probability distributions, statistical inference, sampling distributions, simple regression and correlation analysis.

• Hours: 56
• Credits: 4
• Pre-Requisites: MATH71775
• CoRequisites:
• Estimated required text and/or learning resource costs: $88.00

Description: This introductory course covers auditing concepts and procedures that an audit assistant would encounter for external risk-based auditing. Topics include standard reports; generally accepted auditing standards; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; internal control; and audit completion. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, inventory and capital asset balances, production and payroll cycle, and finance and investment cycle are studied.

• Hours: 56
• Credits: 4
• Pre-Requisites: ACCT71250 AND ACCT72000 AND STAT72100 OR STAT72105
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This course continues with management accounting practices. The main topics include cost-volume-profit analysis, decision analysis and relevant information, the balanced scorecard, cost allocation and joint products and byproducts and process costing.

• Hours: 56
• Credits: 4
• Pre-Requisites: ACCT71260 AND STAT72100 OR STAT72105
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description:

This course includes theoretical and in-depth practical study of the Canadian federal income tax system. Topics include the use of tax-related materials, rights and obligations under the Income Tax Act, liability for tax, and the calculation of net income for individuals, who are not trusts, and corporations and taxable income and tax payable for individuals who are not trusts.

• Hours: 56
• Credits: 4
• Pre-Requisites: ACCT71250 AND ACCT72000
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description:

This course examines the essential elements of both critical and creative thinking, including identifying and evaluating arguments and applying them to the solution of problems. This course teaches students to identify and evaluate the nature of reasons and evidence, evaluate the validity and soundness of arguments, identify and analyze fallacies and faulty reasoning, determine the strengths, weaknesses and limitations of arguments, and integrate their critical thinking skills into the creative process. Critical and creative thinking are applied to problem solving throughout the course, and students develop the skills to create their own arguments to persuade others and support their own solutions to practical problems.

• Hours: 42
• Credits: 3
• Pre-Requisites:
• CoRequisites:
• Estimated required text and/or learning resource costs: No cost.

Description: During this degree-level course students will explore research methods and their application to data analysis. Students will develop skills at reading and understanding research literature and will develop expertise in evaluating the validity and reliability of research data. Students will acquire hands-on experience by working in small teams on a research project: designing, collecting data, analyzing the data using Microsoft Excel, and reporting their findings and conclusions.

• Hours: 56
• Credits: 4
• Pre-Requisites: STAT72105 OR STAT72785
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This course develops a conceptual understanding of the role of management accounting information. Topics include management accounting and decision making, capital budgeting, contemporary approaches to produce costing, activity-based management, agency theory, responsibility accounting, transfer pricing, and ethical considerations.

• Hours: 56
• Credits: 4
• Pre-Requisites: ACCT73010
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This course covers the objectives, concepts, principles, and techniques of internal auditing. Topics include the role of the internal auditor; types of audits; internal auditing standards; governance; control; risk management; long-term audit planning.

• Hours: 56
• Credits: 4
• Pre-Requisites:
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This course continues the practical study of the Canadian income tax system. Topics include the calculation of taxable income and tax payable for trusts and corporations, planning with a corporation, rollovers and elections, other advanced topics in determining net income, and reporting issues related to non-residents. The Harmonized Sales Tax will be introduced.

• Hours: 70
• Credits: 5
• Pre-Requisites: ACCT73020
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This course will introduce the student in the use of relational database management systems to manage operations for international organizations. Students will also be introduced the concept of data analysis and decision support with an emphasis in the basics of data warehouses.

• Hours: 42
• Credits: 3
• Pre-Requisites: COMP72370 OR INFO71400
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: The primary focus of this introductory course is to offer the student an overview of the Human Resource (HR) Management function and each of its disciplines. The course emphasis is on the application of the skills and techniques commonly used today by HR managers in each discipline area, and on understanding how they are related to the organization's overall strategy and objectives. Pertinent legislation is studied in detail.

• Hours: 42
• Credits: 3
• Pre-Requisites: BUS71200
• CoRequisites:
• Estimated required text and/or learning resource costs: $108.00

Description: The third co-op work term will provide students with college-approved work experience within an accounting, audit or information technology environment. Students will be provided an opportunity to: build skills (physical and procedural skills including accuracy, precision, and efficiency); assist in the acquisition of knowledge in and application of knowledge gained in the academic setting (concepts and terminology in a discipline or field of study); develop critical, creative, and dialogical thinking (improved thinking and reasoning processes); cultivate problem solving and decision-making abilities (mental strategies for finding solutions and making choices); explore attitudes, feelings, and perspectives (awareness of attitudes, biases, and other perspectives, ability to collaborate); practice professional judgment (sound judgment and appropriate professional action in complex, context-dependent situations); and reflect on experience (self-discovery and personal growth from real-world experience).

• Hours: 420
• Credits: 14
• Pre-Requisites: CDEV1020 OR CDEV71050
• CoRequisites:
• Estimated required text and/or learning resource costs: No cost.

Description: This course is a continuation of Internal Auditing & Risk Management. Topics include the planning and examination phases of internal auditing; internal audit reports; monitoring recommendations; the internal audit of purchasing, human resources management, marketing, and financial management; as well as internal auditing in the public and not-for-profit sectors.

• Hours: 56
• Credits: 4
• Pre-Requisites: ACCT73110
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This is a capstone course for students requiring them to apply the principles and knowledge obtained in all other business disciplines to a specific business situation whether domestic or international. The course uses a broad theoretical perspective combined with experiential learning to equip students with the knowledge, attitudes and behaviours needed to effectively participate in the development of overall strategy and operational tactics, and to prepare students to participate in the strategic planning process within a global economy. Adopting a resource based view of the firm, students will be exposed to leading strategic theories and tactics at global, corporate, business units and functional levels. Students will be asked to analyse sources of competitive advantage and profitability using a wide range of approaches to develop a comprehensive SWOT (Strengths Weaknesses Opportunities Threats) analysis and to formulate realistic recommendations. Differences among embryonic, growth and mature industries, and the techniques needed to prosper in technologically driven industries, will be examined. Specific challenges and techniques associated with entry into international markets will be explored, along with the challenges associated with resource allocation. Students will have an opportunity to explore techniques to foster B2B and B2C relationships.

• Hours: 56
• Credits: 4
• Pre-Requisites: HRM72100 OR HRM72105 OR MGMT72100
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: This advanced course is a continuation of the Finance course and provides an in-depth study of issues and tools that will assist financial managers in making decisions. Topics include capital budgeting under uncertainty; long-term sources of funds; financial leverage; capital structure; financing options; dividend policy; business valuations; mergers and acquisitions; investment decisions; futures, forwards, options, and swaps; risk management (foreign exchange and interest rate); financial planning; leasing; as well as long-term planning and strategic issues in finance.

• Hours: 56
• Credits: 4
• Pre-Requisites: FIN72000
• CoRequisites:
• Estimated required text and/or learning resource costs: Not available at this time.

Description: Management of large-scale projects is both a science and an art. This course will focus on Project Management as an essential component of managing both international and domestic operations and an evolving professional discipline. All projects are typically complex, are comprised of many components and tasks, and involve a cross-section of different functional teams. The essential knowledge areas which are vital to effective project management (integration, scope, cost, time, quality, human resources, communication, risk and procurement) will be explored in detail. As well, the key processes involved with successful project management (initiation, planning, controlling, executing and closing) will be reviewed. Students will have an opportunity to apply these skills and knowledge to a variety of real world situations and to utilize information technology to identify opportunities for improvement.

• Hours: 56
• Credits: 4
• Pre-Requisites:
• CoRequisites:
• Estimated required text and/or learning resource costs: No cost.